Austria vs Czechia
Corporate Tax Comparison
Time of Update: Austria: 3/24/2026 / Czechia: 4/04/2026
Compare Austria and Czechia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Austria vs Czechia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Austria
Czechia
General CIT Rate:
23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date:
Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
The final settlement should take place after the annual assessment (payment should be due one month after the assessment).
CIT Payment Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Estimated Payment Due Date:
Installment payments by quarter.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
Withholding Tax (WHT)
Austria
Czechia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 23/ 0 or 23/ 0
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
23/0/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Austria
Czechia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Austria
Czechia
Composite Effective Average Tax Rate:
22.91%
Composite Effective Average Tax Rate:
18.34%
Composite Effective Marginal Tax Rate:
21.96%
Composite Effective Marginal Tax Rate:
18.07%
